摘要：偷税漏税是指个人，公司，信托和其他的一些实体机关，通过非法的手段来逃避税收的总称。偷税漏税在一般情况下需要纳税人故意扭曲或者到相应的税务机关隐瞒真实的税收状态，自己的公司事务，目的是为了减轻他们税务上的负担，这当然也包括了那些特定的一些不诚实的纳税申报，比如申报较少的收入，利润或者收益相对于实际赚取的进行拔高扣除。偷税漏税是一项活动，这项活动一般而言与非正规的经济以及逃税程度的一个衡量量的未申报的收入有关，也就是收入的金额之间的差额，应依照法律上报税务机关与实际的金额报告，这有时候也被称做为税间隙。避税，从另一方面来说，是利用法律利用税收制度的自身优势来降低税收，这意着可以是在法律范围内的应付金额。逃税和避税两者的行为都可以被看作是对税收遵从的形式，因为它们描述了一系列不利于一个国家的税收制度活动，尽管避税等的特性特点是被怀疑的，但是这在避税行为上却是合法合规的，是在自我创造的系统中的情况之下的。本文主要讲述了五点，分别是我国税收制度及主要税种，税收制度存在的缺陷，企业偷漏税的常用方法，偷税漏税的因素以及防范企业偷税漏税的措施，通过对我国整体一个经济环境的介绍以及社会关注的热点，还有一些企业的自身情况，得出了这样一个结论，即在目前的国情下，企业偷税漏税是很难避免的，但我们应该采取一定的积极的防范措施，去改善整个偷税漏税的环境，同时创造出更加良好的税收环境，提高企业和公民的纳税意识。 关键字：偷税漏税；税收制度；税种；税务征管7601
Enterprise's means of tax evasion and prevention
Abstract: Tax evasion is the general term for efforts by inpiduals, corporations, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability and includes in particular dishonest tax reporting, such as declaring less income, profits or gains than actually earned or overstating deductions. Tax evasion is an activity commonly associated with the informal economy and one measure of the extent of tax evasion is the amount of unreported income, namely the difference between the amount of income that should legally be reported to the tax authorities and the actual amount reported, which is also sometimes referred to as the tax gap. Tax avoidance, on the other hand, is the legal utilization of the tax regime to one's own advantage to reduce the amount of tax that is payable by means that are within the law. Both tax evasion and avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that are unfavorable to a state's tax system, though such characterization of tax avoidance is suspect, given that avoidance operates lawfully, within self-creating systems. This paper focuses on a five-point, namely, China's tax system and the main taxes environment, the tax system defects, common method of corporate tax evasion, tax evasion factors and preventive measures for corporate tax evasion, through the China's overall economic environment introduces a as well as the focus of attention, there are some companies own situation, come to such a conclusion that in the current situation, the corporate tax evasion is difficult to avoid, but we should take some active preventive measures to improve entire tax evasion environment, while creating a more favorable tax environment for businesses and citizens to improve the tax consciousness.
Key Words: Tax evasion; tax system; taxes; tax collection;
 目  录

绪论 1
一、我国税收制度及主要税种  2
(一)个人所得税  2 企业偷税漏税手段及其防范+文献综述:http://www.751com.cn/faxue/lunwen_5628.html